Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 4
Resident
(1) For the purposes of this Convention, the term "resident of a Contracting State" means any person whose domicile, permanent residence, habitual abode, place of business management or head office is situated in that State.
(2) Where, by reason of the provisions of paragraph (1), an individual is a resident of both Contracting States, the following shall apply:
- (a) He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his relations are closer (centre of vital interests);
- (b) If the Contracting State with which his relations are closer cannot be determined, or if he does not have a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;
- (c) If he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the two Contracting States shall settle the question by mutual agreement.
(3) Where by reason of the provisions of paragraph (1), a person other than an individual is a resident of both Contracting States, it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.